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A [[taxpayer]] is a legal resident or visitor of a country who is required to pay taxes on purchases, property or income received in that country. Taxes may be sales taxes on purchases , property taxes , or income taxes.  
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A '''taxpayer''' is a legal [[resident]] or visitor of a [[country]] who is required to pay [[tax]]es on purchases, [[property]] or [[income]] received in that country. Taxes may be sales taxes on purchases, property taxes, or income taxes.  
    
Some countries have reciprocal income tax laws that permit taxes due to be paid in the country of residence.  
 
Some countries have reciprocal income tax laws that permit taxes due to be paid in the country of residence.  
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